An owner invests $92,000 cash along with office equipment valued at $34,000. How would I reflect this in a t-chart? I understand it would be a debit to cash and a credit to capital but what about the office equipment? They count as assets so it would be a debit to Equipment BUT I need an inverse log of that. I was thinking debit to cash but the owner invested, didn't purchase from the company. Any help would be much appreciated!

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